Abstract:Based on the theory that export tax rebates and financial subsidies affect the export of enterprises, this paper uses 2016 national tax survey data and OLS estimation method to conduct empirical test. The results are shown as follows: First, export tax rebate significantly stimulates the export intensity of goods, while financial subsidies significantly stimulate the intensity of service export. Second, the incentive effect of export tax rebate on goods export of processing trade enterprises is more significant than that of non processing trade enterprises, and the incentive effect of financial subsidies on service export of non processing trade enterprises is more significant. Third, export tax rebate and financial subsidies have less incentive effect on enterprises in free trade zone than those in non free trade zone. Fourth, export tax rebates and financial subsidies have a greater incentive effect on exports from eastern enterprises and foreign related enterprises, followed by private enterprises, while state owned enterprises have no significant or even negative effects. Fifth, export tax rebate reduces corporate debt financing, while fiscal subsidies increase equity financing and alleviate the financing constraints of export.